IMPLEMENTATION OF CORETAX SYSTEM IN BANKING: DATA INTEGRATION AND UNLIMITED SERVICES FOR TAXPAYER COMPLIANCE
Abstract
This study aims to analyze the strategic role of the Directorate General of Taxes' (DGT) Core Tax Administration System (CoreTax), particularly in the banking sector, in realizing financial data integration supported by the latest regulations to produce seamless service and improve Taxpayer Cooperative Compliance (WP). The approach used is qualitative descriptive-analytical with a focus on policy analysis of the regulatory framework, particularly Minister of Finance Regulation (PMK) Number 47 of 2024 concerning access to financial information. This study also analyzes the DGT CoreTax technical documentation version 1.0 (released January 2025) and the latest literature (2020 and later) on tax digitalization and Cooperative Compliance. The analysis results show that CoreTax implementation builds a compliance ecosystem based on integrated data. Legalization of data access through PMK 47/2024 enables automation and prepopulation of data in the reporting process of Corporate Taxpayers in the banking sector. Comparative simulations show that this feature can significantly reduce the administrative burden, estimated at 66% during SPT filing. CoreTax's ability to provide ease, accuracy, and transparency of data is a key factor in building taxpayer trust, which has a direct impact on increasing cooperative compliance. This study confirms a causal relationship between strengthening data access regulations (PMK 47/2024) and CoreTax's architecture (banking data integration) as the theoretical-operational basis for cooperative compliance strategies in high-risk and data-sensitive sectors. The Directorate General of Taxes (DGT) needs to prioritize cybersecurity risk mitigation through multi-factor authentication and layered encryption, as well as expanding education to maintain data integrity and confidentiality, which are critical aspects in maintaining corporate taxpayer trust in the financial sector.
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